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HR 921 105th Congress House Taxation Annuities Civil Service pensions Crime and Law Enforcement Government Operations and Politics Income tax Labor and Employment Law enforcement officers Personal income tax Survivors' benefits Tax exclusion

To amend the Internal Revenue Code of 1986 to exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty.

Introduced: March 4, 1997 Introduced by: Norton, Eleanor Holmes Democratic · District of Columbia See on congress.gov
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 4, 1997
Referred to the House Committee on Ways and Means.
Mar 4, 1997
Sponsor introductory remarks on measure. (CR E368)
Mar 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income any amount paid as a survivor annuity on account of the death of a law enforcement officer killed in the line of duty, subject to specified qualifications.

What's happening now March 4, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 921: To amend the Internal Revenue Code of 1986 to exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-921/
MLA
"H.R. 921: To amend the Internal Revenue Code of 1986 to exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-921/.
Bluebook (legal)
H.R. 921, 105th Cong. (2026), https://openamerica.io/bill/105-HR-921/.
Markdown link
[H.R. 921: To amend the Internal Revenue Code of 1986 to exclude from gross income pension benefits received by the survivors of law enforcement officers killed in the line of duty.](https://openamerica.io/bill/105-HR-921/)
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